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Affordable Housing Partnership, Tax Credit and Community Reinvestment Act Investments, Net (Tables)
 6 Months Ended
Jun. 30, 2026
Investments in Qualified Affordable Housing Partnerships, Tax Credit and Other Investments, Net and Variable Interest Entities [Abstract]  
Schedule of Affordable Housing, Tax Credit and CRA Investments, Net and Related Unfunded Commitments
The following table presents the net investments and unfunded commitments of the Company’s affordable housing partnership, tax credit, and CRA investments as of June 30, 2026 and December 31, 2025:
June 30, 2026December 31, 2025
($ in thousands)Assets
Liabilities - Unfunded Commitments (1)
Assets
Liabilities - Unfunded Commitments (1)
PAM:
Affordable housing partnership investments$452,394 $141,408 $483,021 $172,343 
Tax credit and CRA investments122,892 41,106 140,723 43,878 
Equity method of accounting and other:
Tax credits and CRA investments343,944 
(2)
95,312 345,748 
(2)
121,275 
Total$919,230 $277,826 $969,492 $337,496 
(1)Included in Accrued expenses and other liabilities on the Consolidated Balance Sheet.
(2)Includes $37 million of equity securities without readily determinable fair values as of both June 30, 2026 and December 31, 2025.
Schedule of Additional Information related to the Affordable Housing, Tax Credit and CRA Investments, Net
The following table presents additional information related to the investments in affordable housing partnership, tax credit and CRA investments for the three and six months ended June 30, 2026 and 2025:
Three Months Ended June 30,Six Months Ended June 30,
($ in thousands)2026202520262025
Tax credits and benefits (1):
PAM:
Affordable housing partnership investments$19,890 $20,946 $40,046 $40,608 
Tax credit and CRA investments20,215 40,114 45,397 57,747 
Equity method of accounting and other:
Tax credit and CRA investments23,505 25,096 43,654 37,101 
Total tax credits and benefits$63,610 $86,156 $129,097 $135,456 
Amortization (2):
PAM (3):
Affordable housing partnership investments$13,963 $15,428 $28,940 $30,834 
Tax credit and CRA investments21,275 32,306 44,380 45,170 
Equity method of accounting and other:
Tax credit and CRA investments (4)
22,796 26,236 44,780 41,978 
Total amortization$58,034 $73,970 $118,100 $117,982 
(1)Included in Income tax expense on the Consolidated Statement of Income.
(2)Amortization of affordable housing partnership, tax credit and CRA investments is included in Depreciation, amortization, and accretion, net on the Consolidated Statement of Cash Flows.
(3)For affordable housing partnership, tax credit and CRA investments that are qualified for accounting under PAM, amortization is included in Income tax expense on the Consolidated Statement of Income.
(4)For tax credit and CRA investments that are not accounted for under PAM, amortization is included in Amortization of tax credit and CRA investments as part of Noninterest expense on the Consolidated Statement Income.